LNK is the file extension used for shortcuts in Windows. These shortcuts can run an executable with arbitrary parameters.
You can use the GUI to change the icon and parameters of a LNK file, or you could do it programmatically like so:
$WshShell = New-Object -comObject WScript.Shell
$Shortcut = $WshShell.CreateShortcut("manual.pdf.lnk")
$Shortcut.TargetPath = "%SystemRoot%\system32\WindowsPowerShell\v1.0\powershell.exe"
$Shortcut.IconLocation = "%SystemRoot%\System32\Shell32.dll,21"
$Shortcut.Arguments = '-args '
$Shortcut.WindowStyle = 7
# 7 = Minimized window
# 3 = Maximized window
# 1 = Normal window
$Shortcut.HotKey = "CTRL+O"
$Shortcut.Save()